There are many reasons to deliberate on the assessment of a corporation or shares of the corporation.
- Purchase or sale of companies and/or shares of companies
- Withdrawal or entry of partners from/into existing companies incl. the evaluation of assets in kind
- Transfer of enterprises to the next generation and evaluation in connection with the capital transfer tax
- Compensation of acquired property/gain in connection with divorce proceedings
- Distribution among heirs and coheirs and evaluation in connection with the inheritance tax
Not only the immediate financial impacts of a possible incorrect evaluation (e.g. purchase price too high/too low) will have to be considered but also the consequential ones meaning an unnecessary high tax burden. The standard simplified revenue principles used by the tax authorities almost always lead to excessive company values and consequently to more taxes. In many cases a well-founded expert opinion could help to avoid that problem.
We can support your decision-making with regard to the purchase or sale of your company or parts of your company; we will represent your interests against the fiscal administration or the family courts. In this connection we can support you in either your personal argumentation or try as a neutral expert to agree on a fair price settlement with a vendor or a potential buyer.
Concerning company purchases or reorganizations we will also provide support with regard to the identification and valuation of acquired intangible assets (Purchase Price Allocation) and for reporting purposes we can perform Impairmenttests.
With regard to the assessment of corporations we do not only resort to our long-standing experience as accountants and tax advisors but have in addition special expertise in this complex sector (Qualification as Certified Valuation Analyst). At the Chamber of Auditors we are registered as specialists for corporate assessment. For different reasons we regularly prepare appraisal reports and give advice in the decision-making process.